Cream Butter and Sugar: In a large bowl, beat together the softened butter and granulated sugar until light and fluffy.
160 grams (5.6 oz. or 1 stick & 3 1/3 Tbsp) unsalted butter, softened, 170 grams (3/4 cup + 2 tsp) granulated sugar
Add Wet Ingredients: Beat in the eggs, then add the vanilla extract. Mix until smooth.
2 small eggs, 1 tsp vanilla extract
Add Dry Ingredients: Sift together the flour, baking powder, and salt. Gradually add this mixture into the wet ingredients, mixing until just combined. Do not overmix.
300 grams (2 1/2 cups) all-purpose flour, ½ tsp baking powder, Pinch of salt
Chill Dough: Divide the dough into two equal parts. Flatten each slightly into a disk, wrap in plastic wrap, and refrigerate for at least 3 hours.
Roll and Cut: On a lightly floured surface, roll out one disk at a time to about 0.5 cm (¼ inch) thickness. Cut with Christmas cookie cutters.
Pre-Chill Before Baking: Place the cut-out cookies on a lined baking sheet and refrigerate for another 15–20 minutes. This helps prevent spreading.
Bake: Preheat oven to 350°F (175°C). Bake cookies for 8–10 minutes, checking at 8 minutes as oven temperatures vary. The edges should look just set and very lightly golden.
Cool: Allow cookies to cool completely on a wire rack before decorating.